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PHC
(redirected from Personal Holding Company)

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AcronymDefinition
PHCPrimary Health Care
PHCPrairie Home Companion (public radio program)
PHCPatrick Henry College
PHCPort Harcourt (Nigeria)
PHCPersonal Holding Company
PHCPrimary Health Centre (India)
PHCPhotonic Crystal
PHCProvidence Health Care (Spokane, WA)
PHCPetroleum Hydrocarbons
PHCPrimary Home Care
PHCPublic Health Center
PHCPew Hispanic Center (California)
PHCPost-Hardcore (music genre)
PHCPharmaceutical Chemist (UK)
PHCPet Health Council (UK)
PHCProbable Hydrologic Consequences (mining)
PHCPrincipal Hazardous Constituent
PHCPaul Hall Center for Maritime Training and Education
PHCPalestinian Housing Council
PHCChief Photographer's Mate (Naval Rating)
PHCPiedmont Health Care (Statesville, NC)
PHCPermanent Human Capability
PHCPretensioned spun High-strength Concrete pile
PHCParti de l'Héritage Chrétien (French: Christian Heritage Party)
PHCPhotographic Change
PHCPrater Hater Club
PHCPeople's Homesite Corporation (Philippines)
PHCPupils with Handicapping Conditions
PHCProduct History Card
PHCPhilippine Harvadian College
PHCPremolar aplasia-hyperhidrosis-canities prematura (syndrome)
PHCPreventive and Promotional Health Care


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? References in periodicals archive
Such income includes foreign personal holding company income (FPHCI), generally consisting of dividends, interest, rents and royalties.
New subpart F lookthrough rules by Morrison, Richard / The Tax Adviser
However, if an S Corp doesn't meet ongoing activity requirements (at least 75% of gross receipts must be active), it can lose its S Corp status and become a personal holding company.
Real estate investments can help your S Corp keep its money by Wieder, Marc / Real Estate Weekly
Section 541 imposes an additional corporate-level tax on undistributed personal holding company income (UPHCI)--for example, passive income such as interest, dividends, royalties and sometimes rent income.
From the tax adviser: time to distribute corporate earnings? Taking ... by Laffie, Lesli S. / Journal of Accountancy
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